Özet:

The purpose of this study is to compare the effects of Covid-19 on the financial performance of businesses registered in Borsa Istanbul (BIST) Tourism Index (XTRZM). In the study, the financial ratios of 7 enterprises registered in the XTRZM index were calculated using the periodical financial statements for the years 2019-2020 published on the Public Disclosure Platform (KAP). In the determination of financial ratios, the ones that are frequently used in similar studies were included in the analysis by making a literature search. EDAS, TOPSIS and WASPAS methods from MCDM techniques were used to perform financial performance analyzes of businesses. The Entropy method was used to calculate the criterion weights used in the analysis, and the Spearman Rank Relationship Test was used to measure the consistency between the ranking results. According to the analysis findings, the financial performance of MAALT was ranked first in all analysis periods and methods, except for the 2019(2) and 2019(3) EDAS method results. The last place businesses, on the other hand, varied between PKENT and MARTI in all periods and methods, except for the result of 2019(3) province 2020(T) EDAS method. The enterprise with the lowest financial performance in EDAS 2019(3) was ULAS, and TEKTU in EDAS 2020(T). As a result of the study, it was determined that the financial performances of AVTUR and MAALT firms were similar before and during the Covid-19 period.

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